农业税改革的思考□叶清松我国的农业税是１９５８年６月由国家颁布建立的一个收益性税种。经过１９９４年分税制的改革，现已是地方财政的主要收入之一，１９９５年农业税达全省财政收入的９％强。随着社会主义市场经济的不断发展和分税制财政体制的实施，它在地方财政收... Agricultural tax reform □ Ye Qing Song China’s agricultural tax is June 1958 by the state enacted a profit tax. After the reform of the tax-sharing system in 1994, it is now one of the major sources of revenue for local governments. In 1995, the agricultural tax amounted to 9% of the entire province’s revenue. With the continuous development of the socialist market economy and the implementation of the tax-sharing financial system, it receives revenue from local governments ...